M/S.Adtech Systems Ltd vs The Assistant Commissioner
2021 Latest Caselaw 2677 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

      FRIDAY, THE 22ND DAY OF JANUARY 2021 / 2ND MAGHA, 1942

                        WP(C).No.1830 OF 2021(C)


PETITIONER/S:

                M/S.ADTECH SYSTEMS LTD.
                GOLF LINK ROAD, KOWDIAR, THIRUVANANTHAPURAM, 695003,
                REPRESENTED BY ITS MANAGING DIRECTOR,
                M.R.SUBRAMONIAN.

                BY ADV. SRI.ADITHYA RAJEEV

RESPONDENT/S:

      1         THE ASSISTANT COMMISSIONER
                KERALA STATE GOODS AND SERVICE TAX DEPARTMENT,
                SPECIAL CIRCLE, KARAMANA, THIRUVANANTHAPURAM-695002.

      2         THE DEPUTY COMMISSIONER,
                SPECIAL CIRCLE, KERALA STATE GOODS AND SERVICE TAX
                DEPARTMENT, TAX TOWER, KARAMANA,
                THIRUVANANTHAPURAM-695002.

      3         THE DEPUTY COMMISSIONER (TRAINING),
                KERALA STATE GOODS AND SERVICE TAX DEPARTMENT,
                CTS BUILDING, CHIRAKKARA PALACE, KAIMANAM,
                THIRUVANANTHAPURAM-695018.




                SMT. THUSHARA JAMES, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.1830 OF 2021                 2



                                JUDGMENT

Dated this the 22nd day of January 2021

Heard both sides.

2. Learned counsel appearing for the petitioner submitted

that the issue involved in the writ petition is covered by the

decision of this Court in the matter of Baiju A.A and others V.

State Tax Officer [2020(1) KHC 39]. It is also pointed out that

recently this Court in the matter of Adtech Systems Ltd V. The

Assistant Commissioner in W.P.(C). No.16733 of 2020 decided

on 15.10.2020 has dealt with the similar matter and quashed and

set aside Ext.P5 assessment order in that case.

3. The learned Government Pleader opposed the petition.

4. I have perused the decisions cited by the learned

counsel for the petitioner. As the issued involved in the petition is

already decided in the matter of Baiju A.A and Adtech Systems

Ltd (Supra), the petition is disposed of in terms of the judgment of

this Court in the matter of Baiju and Adtech Systems (supra), by

quashing and setting aside Ext.P3 assessment order.

Sd/-

                                                 A.M.BADAR
ajt                                                JUDGE




                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              TRUE COPY OF THE NOTICE DATED 1.10.2020
                        ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P2              TRUE COPY OF THE REPLY FILED BY THE

PETITIONER DATED 27.10.2020 AGAINST THE EXHIBIT P1 NOTICE.

EXHIBIT P3 TRUE COPY OF THE REVISED NOTICE DATED 16.1.2021 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P4 TRUE COPY OF JUDGMENT DATED 15.10.2020 IN WPC NO.16733/2020.